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Monday, 15 September 2003
Page: 20113


Mr Murphy asked the Treasurer, upon notice, 6 March 2003:

(1) Further to paragraph (3) of your reply to question No. 43 (Hansard, 11 February 2003, page 647) what are the external sources from which he gathered the information that 69.2% of barristers declared a taxable income in excess of $60,000 for the financial year 2000-01.

(2) Is it the case that the Australian Taxation Office (ATO), on the basis of its own records, cannot provide information on the number and percentage of self-employed barristers who paid the top marginal rate of income tax for the financial year 2000-01; if so, why.

(3) On the basis of the ATOs internal records in relation to those taxpayers who describe their occupation to the Taxation Commissioner as a self-employed barrister, what is the number and percentage of those self-employed barristers who paid the top marginal rate of income tax for the financial year 2000-01.

(4) On the basis of the ATOs internal records in relation to those taxpayers who describe their occupation to the Taxation Commissioner as a solicitor or lawyer, what is the number and percentage of those self-employed solicitors or lawyers who paid the top marginal rate of income tax for the financial year 2000-01.


Mr Costello (Treasurer) —The answer to the honourable member's question is as follows:

(1) The Commissioner of Taxation gathered information from the Australian Legal Directory and the NSW Bar Association membership lists.

(2) Yes. The ATO only records the ANZSIC industry code used by the taxpayers on their tax returns. There is not a separate ANZSIC code to identify self-employed barristers.

(3) and (4) See reply to Question on Notice number 43 tabled on 11 February 2003. There is no separate ANZSIC industry code for people with occupations as self-employed barristers, solicitors or lawyers.